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The UK Treasury has issued a consultation paper outlining changes to the IHT treatment of UK property held within offshore structures on Friday 19 August. Legislation implementing the change will come into effect from 6 April 2017.

This article explains why an offshore bond is a suitable investment for non-UK domicile clients and how they can be used as an effective tax planning vehicle following the Summer Budget 2015 and changes that were announced which will have a direct impact on non-UK domiciles and and the remittance basis of taxation.

Previously we have written articles covering the new taxation rules surrounding savings income and dividends. Here we provide a series of scenarios to show how these interact with an individual’s personal allowance and tax rates.
Topic:Income Tax

Subject to certain reliefs and allowances, UK residents are liable to Capital Gains Tax (CGT) when they sell capital assets (including property), whether these are situated in the UK or overseas.
Topic:Capital Gains Tax

With effect from 6 April 2015 the starting rate of tax for savings income was reduced from 10% to a zero rate. In addition, the savings rate band was increased from £2880 per year to £5000 and the ability to claim tax free interest was introduced but what does this all mean to investors?
Topic:Income Tax

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